Example(for variable Product) – You want to upload variable product, so you can see in below image. In image Second row is parent id of variable product. and no. of 3,4,5 rows is child id(i.e. #9479 from Variations) of parent id.

We recommend using the following CSV editors:

Google Docs

OpenOffice

If possible, avoid Microsoft Excel due to formatting and character encoding issues that will fail your upload.